35) Which of the following reects a win-win approach to improving cash ow? a. Shortening all types of oat associated with paper-based collections b. Focus on the end of the operating cycle (sale of goods or services through collection of sales receipts) Lengthening all types of oat associated with paper-based disbursements d. Focus on the beginning of the operating cycle (purchase of resources through sale of goods or services) 5"